CMS Case Study

CLOYD BANK & TRUST RSSD-ID Last Updated on 3/30/2022

FFIEC 051 Report Date 12/31/2021

18

Dollar amounts in thousands

M.1. 205,921

1. Pledged securities 1 .....................................................................................................................................................

RCON0416

2. Maturity and repricing data for debt securities (excluding those in nonaccrual status): 1

M.2.

a. Securities issued by the U.S. Treasury, U.S. Government agencies, and states and political subdivisions in the U.S.; other non-mortgage debt securities; and mortgage pass-through securities other than those backed by closed-end first lien 1-4 family residential mortgages with a remaining maturity or next repricing date of: 2

M.2.a.

M.2.a.1. 2,112

RCONA549

1. Three months or less....................................................................................................................................

M.2.a.2. 0

RCONA550

2. Over three months through 12 months.........................................................................................................

M.2.a.3. 3,218 M.2.a.4. 12,262 M.2.a.5. 74,308 M.2.a.6. 13,192

RCONA551

3. Over one year through three years...............................................................................................................

RCONA552

4. Over three years through five years..............................................................................................................

RCONA553

5. Over five years through 15 years..................................................................................................................

RCONA554

6. Over 15 years................................................................................................................................................ b. Mortgage pass-through securities backed by closed-end first lien 1-4 family residential mortgages with a remaining maturity or next repricing date of: 2

M.2.b.

M.2.b.1. 0 M.2.b.2. 0 M.2.b.3. 0

RCONA555

1. Three months or less....................................................................................................................................

RCONA556

2. Over three months through 12 months.........................................................................................................

RCONA557

3. Over one year through three years...............................................................................................................

M.2.b.4. 321

RCONA558

4. Over three years through five years..............................................................................................................

M.2.b.5. 105,714 M.2.b.6. 224,685

RCONA559

5. Over five years through 15 years..................................................................................................................

RCONA560

6. Over 15 years................................................................................................................................................ c.Other mortgage-backed securities (include CMOs, REMICs, and stripped MBS; exclude mortgage pass-through securities) with an expected average life of: 5

M.2.c.

M.2.c.1. 0

RCONA561

1. Three years or less.......................................................................................................................................

M.2.c.2. 7,837

RCONA562

2. Over three years........................................................................................................................................... d. Debt securities with a REMAINING MATURITY of one year or less (included in Memorandum items 2.a through 2.c above)................................................................................................................................................................ Memorandum item 3 is to be completed semiannually in the June and December reports only. 3. Amortized cost of held-to-maturity securities sold or transferred to available-for-sale or trading securities during the calendar year-to-date (report the amortized cost at date of sale or transfer).................................................................. 4. Structured notes (included in the held-to-maturity and available-for-sale accounts in Schedule RC-B, items 2, 3, 5, and 6):

M.2.d. 1,812

RCONA248

M.3. 0

RCON1778

M.4.

M.4.a. 0 M.4.b. 0

RCON8782

a. Amortized cost.....................................................................................................................................................

RCON8783

b. Fair value..............................................................................................................................................................

1. Includes Small Business Administration "Guaranteed Loan Pool Certificates"; U.S. Maritime Administration obligations; Export-Import Bank participation certificates; and obligations (other than mortgage-backed securities) issued by the Farm Credit System, the Federal Home Loan Bank System, the Federal Home Loan Mortgage Corporation, the Federal National Mortgage Association, the Financing Corporation, Resolution Funding Corporation, the Student Loan Marketing Association, and the Tennessee Valley Authority. 1. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA), the Federal Deposit Insurance Corporation (FDIC), and the National Credit Union Administration (NCUA).U.S.Government-sponsored agencies include, but are not limited to, such agencies as the Federal Home Loan Mortgage Corporation (FHLMC) and the Federal National Mortgage Association (FNMA). 1. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA), the Federal Deposit Insurance Corporation (FDIC), and the National Credit Union Administration (NCUA).U.S.Government-sponsored agencies include, but are not limited to, such agencies as the Federal Home Loan Mortgage Corporation (FHLMC) and the Federal National Mortgage Association (FNMA). 2. For institutions that have adopted ASU 2016-13, the total reported in column A must equal Schedule RC, item 2.a, plus Schedule RI-B, Part II, item 7, column B. For institutions that have not adopted ASU 2016-13, the total reported in column A must equal Schedule RC, item 2.a. For all institutions, the total reported in column D must equal Schedule RC, item 2.b. 1. Includes held-to-maturity securities at amortized cost, available-for-sale debt securities at fair value, and equity securities with readily determinable fair values not held for trading (reported in Schedule RC, item 2.c) at fair value. 1. Includes held-to-maturity securities at amortized cost, available-for-sale debt securities at fair value, and equity securities with readily determinable fair values not held for trading (reported in Schedule RC, item 2.c) at fair value. 2. Report fixed-rate debt securities by remaining maturity and floating-rate debt securities by next repricing date. 2. Report fixed-rate debt securities by remaining maturity and floating-rate debt securities by next repricing date. 5. Sum of Memorandum items 2.c.(1) and 2.c.(2) plus any nonaccrual "Other mortgage-backed securities" included in Schedule RC-N, item 10, column C, must equal Schedule RC-B, sum of items 4.b and 4.c.(2), columns A and D.